ROBERT L. TAYLOR, Chief Judge.
This suit was filed by taxpayer, Henley W. Tate, for refund of income taxes in the amount of $7,499.41 for the tax year 1959. The case presents a very simple question — whether the sum of $14,000.00 paid by the taxpayer under an alimony and property settlement agreement, which was incorporated by the Court in a final decree, is taxable to him or to his wife under Title 26 U.S.C. Sec. 71(a) (c) and (d).
Section 215 of the...
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